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As applicant is making an exempt supply, the provision of section 51 do not apply to this supply.

Classification of Supply — The Applicant is stated to be providing conservancy/solid waste management service to the Conservancy Department of HMC. The HMC, however, is deducting TDS while paying consideration for the above supply. The Applicant sought a ruling on whether the above supply is exempted in terms of Sl No. 3 or 3A of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136-FT dated 28/06/2017), as amended from time to time, and if so, whether the notifications regarding TDS are applicable in his case. The Authority ruled out that the Applicant’s supply to the HMC, is exempt from the payment of GST; As the Applicant is making an exempt supply, the provisions of section 51 do not apply to his supply. — Singh Transport Agency, In Re… [2019] 17 TAXLOK.COM 060 (AAR-WB)